Courts: ITAT Jaipur
757 articlesIncome Tax
Income Tax
Valuation as per deeming provision u/s 50C not applicable on mere transfer of rights in land
Income Tax
Income Tax
Section 50C not applicable on sale of rights in land
Income Tax
Income Tax
Reassessment u/s 147 is void if reasons for reopening not provided despite specific request of assessee
Income Tax
Income Tax
Deduction u/s 54F available on residential house irrespective of size of house used as residence or by whom it is being resided
Income Tax
Income Tax
No Penalty for Doubtful addition U/s. 41(1) of Income Tax Act, 1961
Income Tax
Income Tax
ITAT remanded matter on question of rejection of books of account u/s 145 (3) if proper explanation or details were filed before AO
Income Tax
Income Tax
Addition for low GP ratio cannot be made if it is consistent with previous Years without any change in factual position
Income Tax
Income Tax
PF / EPF, CPF, GPF etc. paid after due date but before ROI, cannot be disallowed u/s 43B or 36(1)(va)
Income Tax
Income Tax
Mere voluntary disclosure after survey proceedings cannot tantamount to bonafide action
Income Tax
Income Tax
Statement u/s 132(4) being rebuttable presumption, can be retracted later on valid evidences
Income Tax
Income Tax
Capital gain arises/accrued outside India can’t be clubbed in hands of NRI assessee
Income Tax
Income Tax
In case of share capital identity, genuineness and creditworthiness of the cash creditor is to be proved by assessee
Income Tax
Income Tax
Receipts having no nexus with educational activities, not to be considered in Annual credit receipts u/s 10(23C)(iiiad)
Income Tax
Income Tax
